{"created":"2023-06-19T10:49:19.327672+00:00","id":6043,"links":{},"metadata":{"_buckets":{"deposit":"71dbbb8e-f9a7-4c07-9c1d-ba942b3189f9"},"_deposit":{"created_by":9,"id":"6043","owners":[9],"pid":{"revision_id":0,"type":"depid","value":"6043"},"status":"published"},"_oai":{"id":"oai:kansaigaidai.repo.nii.ac.jp:00006043","sets":["1:6:601"]},"author_link":["15067"],"control_number":"6043","item_1695291601144":{"attribute_name":"記事種別","attribute_value_mlt":[{"subitem_description":"論文","subitem_description_language":"ja","subitem_description_type":"Other"},{"subitem_description":"ARTICLE","subitem_description_language":"en","subitem_description_type":"Other"}]},"item_2_alternative_title_3":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Selection of Capital budgeting methods and localization of investment decision-making","subitem_alternative_title_language":"en"}]},"item_2_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-03","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"97","bibliographicPageStart":"89","bibliographicVolumeNumber":"101","bibliographic_titles":[{"bibliographic_title":"研究論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"Journal of Inquiry and Research","bibliographic_titleLang":"en"}]}]},"item_2_description_10":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"投資案件の採否に際して、英米では洗練された技法とされる IRR 法(内部収益率法)が主流の資本予算技法として長らく用いられてきた。一方、わが国では理論的に劣位にあるとされる回収期間法が1970年代以降、今日に至るまで多用され続けている。 このような資本予算技法に見られる選好は、企業文化を構成する重要な要素のひとつであり、組織の成員の意識に刷り込まれた企業経営の規範でもある。 では、企業文化が交差する海外直接投資は、企業の投資意思決定の様式にどのような変化をもたらすのであろうか。本稿は北尾(2011)で実施した資本予算技法の実態調査データをもとに、わが国企業の海外直接投資と資本予算技法との関係を分析し、投資意思決定の現地化の進展について実証的に論じた。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_2_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.18956/00006030","subitem_identifier_reg_type":"JaLC"}]},"item_2_publisher_20":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"関西外国語大学・関西外国語大学短期大学部","subitem_publisher_language":"ja"},{"subitem_publisher":"Kansai Gaidai 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Nobuo","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"15067","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"00708969","nameIdentifierScheme":"e-Rad","nameIdentifierURI":"https://kaken.nii.ac.jp/ja/search/?qm=00708969"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-09-05"}],"displaytype":"detail","filename":"r101_06.pdf","filesize":[{"value":"721.6 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